According to Notification No 15/2012-ST dated 17.03.2012, the proposed Reverse Charge Mechanism is made applicable from the 1st of July 2012, when Section 66B of the Finance Act, 1994 (Charge of Service Tax on and after Finance Act, 2012 - Exemption to small service providers) came into force.
Depending on the scenario, service tax must be paid by the service provider or the service receiver. As a result, when a reverse charge is made, this impacts the service tax liability of both provider and receiver.
Please read the white paper that is included in this release to identify which areas of the Microsoft Dynamics NAV application logic those are impacted.
You can download the update here